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HMRC internal manual

ATA/CPD Carnets Manual

From
HM Revenue & Customs
Updated
, see all updates

Procedures at the office of export /exit - UK/EU issued carnets: procedures at the office of exit - EU issued carnets - other than UK

When acting as the office of export and exit for carnets issued in other Member States

The same procedures as described in ATACPD05500 should be followed.

Once you have completed you action, the yellow exportation voucher must be detached from the carnet and sent immediately to the office named in Box H(c) of the voucher.

If any evidence exists to raise doubts over the authenticity of the carnet or if it appears that any unauthorised amendments have been made, refuse to sign the carnet until you have contacted either the issuing office or the office named in Box H(c) of the yellow exportation voucher. Only when you have received confirmation that the carnet is valid may you release the goods.

Once you have completed your checks and certified the carnet, you should return the carnet to the holder or representative.

When acting as just the office of exit for carnets issued in other Member States

The counterfoil should be completed by putting the office stamp in Box 7 together with your signature. (The office of export will have completed sections 1-6)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)